You can claim the full cost of computer hardware, software or consumables used by the Business.
- Desktop computer and monitor.
- Laptop computer
- Networking equipment: Router, hub, cables
- Smartphones & PDAs
- Peripherals: Laser printer, scanner, projector, graphics tablet
- Software: Windows, Office, development tools
- Accessories: USB drives, Bluetooth adapters, mouse and keyboard
- Upgrades: Memory, internal hard drive, operating system, etc.
Larger items will become assets of the business and included as fixed assets. Fixed asset purchases are not deductable in IR35 calculations so some care must be taken if IR35 rules apply.
Unless you're engaged as a games developer or animation specialist, it would be hard to justify claiming the costs of an enormous monitor and ultra-high-end video card, or game software. If you're thinking about buying any of these, talk to us first.
You must: Have a receipt for everything you claim.